Leaving Germany for Malta: the 2026 tax picture
See the headline tax shift, the departure exposure and the questions a cited brief resolves for this move.
The two snapshots, side by side.
Headline rates orient the move. Each line carries the source and retrieval date used for both country snapshots.
What leaving Germany triggers.
An exit-tax review is required.
Exit tax on shareholdings of 1%+ when moving abroad (AStG s.6). Confirm the treatment of your residence history, assets and retained income with your advisor.
The German guide explains who falls within § 6 AStG and how a deemed disposal can arise before any cash sale. It covers the 2025 fund rule, payment options and the departure sequence to review with an advisor.
Read German exit tax (Wegzugsbesteuerung)What Malta offers.
Non-dom remittance basis; 15% flat programmes (Global Residence, HNWI, retirees).
Eligibility, duration, income scope and substance requirements belong in the live review.
Open the Malta jurisdiction briefingThe paid brief checks the current treaty position live.
Direct answers for this move.
Does Germany tax me after I leave?
Yes, departure can trigger a tax review. Exit tax on shareholdings of 1%+ when moving abroad (AStG s.6). Confirm the application to your holdings and residence history with your advisor.
What is the income tax rate in Malta?
The snapshot records a top personal income-tax rate of 35%. Your effective rate depends on income type, residency and any available regime.
How are capital gains taxed in Malta?
The snapshot records a headline capital-gains rate of 0%. Asset-specific exemptions and local-source rules can change the payable result.
What happens to my Germany property?
Germany-source property can remain within Germany tax and reporting rules after you move. The dataset has no property-specific corridor figure, so the paid brief researches this live for your property type, ownership and disposal plan.
Run the free instant check for this move.
The comparison opens with both countries selected.